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2013 (8) TMI 858 - AT - Service TaxSupply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - Held that:- Prima facie it cannot be concluded that it had completely gone to Port Trust - the payment of VAT alone cannot be a conclusive evidence as to whether the appellant rendered the SOTG service or not - The tug had been hired on a monthly basis and the calculation of the number of days on which the tug was used is made by deducting 24 hours for maintenance which is to be accumulated on a monthly basis and after availing more than 24 hours the Trust can deduct proportionate amount - MPT was not liable to third party because of the use of tug on the contract and the contractor was required to take third party liability insurance - The points as urged by the learned AR create a doubt about the case of the appellant in their favour. Waiver of Pre-deposit – Prima facie assessee was not able to made out a prima facie case in their favour - having regard to the fact that the amount involved in respect of the normal period is only Rs.44 lakhs only Rs.10 lakhs would be sufficient for the purpose – after such submission rest of the duty to be waived till the disposal of the case – Conditional stay granted.
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